File used by Samurize, a program used for customizing the Windows desktop; similar to a Windows .GADGET file and saves images, configuration information, and scripts; used for distributing Samurize packages.

SAM files are .ZIP files with the ".zip" extension renamed to ".sam." You can install them by double-clicking them (assuming that Samurize is installed).

Sample of the LMHOSTS setting file used by Microsoft Windows; contains mappings of IP addresses to NetBIOS names of remote servers a computer will communicate with over TCP/IP;

Windows automatically loads the first 100 entries of the LMHOSTS marked with "#PRE" at startup. This number can be changed in the system registry but may be limited by computer performance.

Both the LMHOSTS file and the sample file are located in %windir% on Windows 95, 98, and Millenium Edition.
They are located in %windir%system32driversetc. on Windows NT 4.0 through 7 and Windows Server 2003, 2008, and 2008 R2.